IAS 40 Investment property

Overview

This program is designed to help you understand and apply the accounting principles of IAS 40 Investment property.

An interactive course, introducing the learners what the objective and the scope of the standard are, explaining when investment property should be recognised, followed by detailed examples of the cost and the fair value model application.

This course will enable you to:

• identify investment property and distinguish from owner-occupied property, 

• apply appropriate recognition, measurement and accounting treatment and 

• identify the related disclosures

This e-learning course takes approximately 60 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

In case you need CPA CPE credit points, please contact us for the certificates.

Further information:

• Training hours: 60 minutes

• CPD: 1.0

• Language: English

• Topics: IFRS, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global

This e-learning course is part of an e-learning series designed by PwC’s Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.